Regulation 74 F1
In regulation 83—
(a)
for “Part 11” substitute “Part 9C”;
(b)
for “another” substitute “an EU”;
(c)
for “Article 38(4)” substitute “Article 46(4)”.
Annotations
Textual amendments
- F1
Reg. 74 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 36